Required information [The following information applies to the questions displayed below.] The following information is available for ADT Company, which produces special-order security products and uses a job order costing system. Overhead is applied using a predetermined overhead rate of 55% of direct labor cost. Inventories Raw materials Work in process Finished goods Beginning of period End of Period $ 50,000 $ 50,000 9,100 60,000 19,700 34,800 Cost incurred for the period Raw materials purchases $ 178,000 Factory payroll 300,000 Factory overhead (actual) Indirect materials used 17,000 Indirect labor used 69,000 Other overhead costs 101,000 1. Incurred other actual overhead costs (all paid in Cash). 2. Applied overhead to work in process